United States v. John E. Buras

COPPLE, District Judge:

John E. Buras appeals his conviction on four counts of willful failure to file an income tax return in violation of I.R.C. § 7203.

The defendant is a free-lance truck driver for various film studios in the Los Ange-les area. For eight years preceding 1974, Buras filed income tax returns listing his wages as income. During this period, tax was withheld from his paychecks. After concluding that he was not obligated under the tax laws to report his wages as income, Buras did not file tax returns for the years 1974 through 1977. Although he earned between $11,000 and $21,000…